A resolution
requesting the Davidson County Delegation to the Tennessee General Assembly
to support an amendment to the Tennessee Constitution to authorize local governments
to freeze the amount of property taxes paid by senior citizens.

WHEREAS, Article
II, Section 28 of the Tennessee Constitution authorizes the Tennessee General
Assembly to provide a program of property tax relief for low-income senior citizens;
and

WHEREAS, Tennessee
Code Annotated §5-9-112 allows county legislative bodies to appropriate
funds for the purpose of providing assistance to low-income elderly residents,
however, this authority is quite limited in scope; and

WHEREAS, on January
11, 2005, Senator Mark Norris introduced Senate Joint Resolution No. 1 to propose
an amendment to the Tennessee Constitution to allow local legislative bodies
to freeze the amount of property taxes paid by taxpayers sixty-five years of
age or older; and

WHEREAS, the Metropolitan
Government is limited in its taxing authority to ad valorem property taxes,
the local option sales tax, and the vehicle regulatory license fee; and

WHEREAS, many senior
citizens in Nashville and Davidson County are on a fixed income, and have great
difficulty paying the substantial property tax increases that have been required
for the operation of the Metropolitan Government; and

WHEREAS, it is
fitting and proper that the Tennessee General Assembly support a constitutional
amendment allowing local government to provide additional tax relief to senior
citizens.

NOW, THEREFORE,
BE IT RESOLVED BY THE COUNCIL OF THE METROPOLITAN GOVERNMENT OF NASHVILLE AND
DAVIDSON COUNTY:

Section 1. That
the Metropolitan County Council hereby goes on record as requesting the Davidson
County Delegation to the Tennessee General Assembly to support an amendment
to the Tennessee Constitution to authorize local governments to freeze the amount
of property taxes paid by senior citizens.

Section 2. The
Metropolitan Clerk is directed to send a copy of this Resolution to each member
of the Davidson County Delegation to the Tennessee General Assembly and the
Davidson County Congressional Delegation.

Section 3. That
this Resolution shall take effect from and after its adoption, the welfare of
The Metropolitan Government of Nashville and Davidson County requiring it.